To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants.
Latest Action
Referred to the Subcommittee on Health.
Official Summary
Official summary has not been imported yet.
GovScope Watchdog™
AI Government Intelligence™This bill, H.R. 7090 from the 118th Congress, proposes an amendment to the Internal Revenue Code of 1986 to exclude certain compensation received by clinical trial participants from their gross income for tax purposes. The intent is to provide tax relief to individuals participating in clinical trials by not taxing their compensation as income. The bill was referred to the House Subcommittee on Health but did not advance further and is currently classified as failed or expired. No full text or detailed summary is available for further specifics.
H.R. 7090 aims to exempt clinical trial participant compensation from taxable income, but it did not progress beyond initial committee referral and is now expired.
- The bill seeks to amend the Internal Revenue Code to exclude compensation to clinical trial participants from gross income.
- It was introduced in the House and referred to the Subcommittee on Health on December 17, 2024.
- The bill did not advance and is currently listed as failed or expired.
['Individuals participating in clinical trials who receive compensation', 'Clinical research organizations and sponsors who may find participant recruitment more attractive']
["The bill's failure to advance means no changes to tax treatment were implemented, maintaining current tax obligations for clinical trial compensation.", 'Without full bill text, the scope and definitions of excluded compensation are unclear, which could affect implementation clarity.', 'Potential revenue impact on federal tax collections is unknown due to lack of detailed fiscal analysis.']
The bill was introduced in the 118th Congress and referred to the House Subcommittee on Health but did not progress further. It falls within the policy area of taxation and relates to health policy by addressing compensation for clinical trial participants. The lack of further action suggests limited legislative momentum or prioritization during the session.
Hidden impact flags detected: 2
GovScope reviewed 2 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.
['Potential increased participation in clinical trials due to tax-exempt compensation could accelerate medical research and development.', 'Clinical trial sponsors might adjust compensation structures to maximize tax benefits for participants.', 'Tax administration may require updated guidance and enforcement mechanisms to implement the exclusion.']
Transparency is limited by the absence of a full bill text and official summary, restricting detailed analysis. The bill's referral to a subcommittee with no further action and its expired status indicate limited legislative progress. Fiscal impact assessments and implementation guidelines are not publicly available, which are critical for evaluating the bill's practical effects and oversight needs.
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